L31 - Nonprofit Institutions; NGOs; Social EntrepreneurshipNávrat zpět

Following the change in approach of the European Commission to corporate social responsibility (CSR), also the Czech Government had to commence a more intense creation of the national CSR strategy and of the regulative measures supporting socially responsible behavior. During the creation of both of these, the State utilized know-how of non-governmental organizations which had developed much more profound experience with the implementation of CSR in practice. For this reason, the target of this article has become the identification of the leading NGOs with the highest potential to influence further development of the national strategy together with specific form of state measures in this area. In order for the set goal to be achieved, the general scientific methods such as description, comparison and analysis were used. Further, also the SimilarWeb application was used. The performed analysis reveals that currently the youngest of all investigated NGOs - the Association of Social Responsibility - is currently closest to the leading position. It features the widest membership base and established interconnection with the UN Global Compact, the principles of which rank among the most respected frameworks of CSR regulations. Simultaneously, it strengthens its own position by means of a closer cooperation with the Quality Council of the Czech Republic.

The aim of this paper is to describe, analyze and compare the development of conditions for the activities of foundations and endowment funds in the Czech Republic in the area of legislation and accounting in years 1989 to 2014. The analysis is focused on:
* the development of the legal regulations of foundations and endowment funds after 1989, after the effect of a separate law on foundations and endowment funds up to the present, which is related to the adoption of the new Civil Code,
* changing conditions for accounting, financial statements, the content and the publication of annual reports and their verification by the auditor.
The integral part of this paper is to draw attention to the negative aspects of the changes, suggest possible measures to address the drawbacks and facilitate the decision-making process of potential founders whether or not to establish a foundation or endowment fund while respecting legal and accounting perspective.

The objective of this article is to compare financial resources of several social enterprises from the Moravian-Silesian Region of the Czech Republic that help to re-integrate unemployed - from the category of disabled - back into the society. These firms are commonly referred to as work integration social enterprises (WISEs). Comparison is connected to the effects that are created in the area of social responsibility. For the comparison of the financing resources of these selected work integration social enterprises, the author uses method of multidimensional scaling. The effects of corporate social responsibility that are brought up by the financing of stakeholders are evaluated by the method of Social Return on Investment. The example of selected work integration social enterprises shows that the effects in the area of corporate social responsibility are predominantly connected to the employment of people with disabilities, where the value added is being created. These effects relate not only to the composition of main stakeholders, or structure of financial resources, but they also require longer time period (minimum five years) to bring its fruit.

Mobbing, terror and psycho terror are a kind of behavior which can be observed in labor law-related relations and which stress the ethics of organizations. The aim of the work is to discover a current situation and employees' awareness of mobbing. Social and economic incidences are investigated by analysis of literature, internet resources, fora and laws. In the Czech Republic, the direct or indirect experience of people with mobbing was mapped by the help of a questionnaire survey. The research confirmed that 33 % of respondents are directly involved in mobbing, 63 % know somebody in this situation. In the profit business, the mobbing is so often like in the non-profit sector. 32 % of the victims leave work because of mobbing and in this way, the fluctuation of employees is rising up, affecting the economy of company or the organization in a negative way.